A taxpayer whose EIC was reduced or denied by the IRS must file a Form 8862 with a subsequent return in order to claim the EIC.1 This form asks for additional information about claimed dependents. 126 C.F.R. § 1.32-3. Book traversal links for 10.6.2 Form 8862 ‹ 10.6.1 General Principles Up 10.6.3 Fraud or Reckless Disregard of EIC Rules › Printer-friendly version
